6 Prescribed classes of tax advantage

(1) A tax advantage which falls within any description set out in a provision of these Regulations listed in paragraph (2) is a prescribed class of tax advantage for the purposes of section 817D(2)(c)(iv) of the Principal Act.

(2) The provisions of these Regulation referred to in paragraph (1) are—

(a) Regulation 11 (loss schemes — individuals),

(b) Regulation 12 (loss schemes — companies),

(c) Regulation 13 (employment schemes),

(d) Regulation 14 (income into capital schemes), and

(e) Regulation 15 (income into gift schemes).